Primary Legislation / Official Gazette·Svenskforfattningssamling·2 weeks ago
SFS 2026:1779 fixes the 2027 price base amount at SEK 59,600 and the increased amount at SEK 60,900, replacing the 2025 figures from 1 January 2027.
Professional Body Regulations & Accountant Licensing·FAR·4 weeks ago
FAR's board has adopted final RevR 21: auditors of larger companies state whether an income tax report was due and, where covered, whether it was published, without examining its contents in substance.
Government Procurement & Public Tender Rules·Domstol Rattspraxis·4 weeks ago
Nacka municipality's 10-year school lease with a new extension was a mixed contract whose main subject was tenancy, so no advertised procurement was required.
Professional Body Regulations & Accountant Licensing·FAR·4 weeks ago
Authorised accounting and payroll consultants may now report suspected accounting, tax and tax-control offences to Ekobrottsmyndigheten — but getting the client to correct still comes first.
Professional Body Regulations & Accountant Licensing·FAR·4 weeks ago
Kvalitetsnämnden för revisionsverksamhet can bring forward the next inspection where deficiencies warrant it; new firms face control within two years and inspectors gain freer engagement selection.
Primary Legislation / Official Gazette·Svenskforfattningssamling·1 month ago
SFS 2026:1772 sets the uprating factors for 2027 preliminary municipal tax funds: 1.037 for income year 2026 and 1.052 for 2027, in force 1 January 2027.
Primary Legislation / Official Gazette·Regeringskansliets rättsdatabaser·1 month ago
From 2 January 2027, the scope includes partly publicly funded private activities under Lag (2026:1637); the duty covers technical processing and storage, including subcontractors.
Insolvency & Restructuring Law·Skatteverket·1 month ago
Skatteverket adds guidance on carried losses after a debt composition and on losses when a partnership enters bankruptcy or is dissolved.
Professional Body Regulations & Accountant Licensing·FAR·2 months ago
A consultation draft proposes an optional enhanced deduction for specified R&D staff costs from 1 January 2027. It is a proposal, not an enacted entitlement.
Primary Legislation / Official Gazette·Regeringskansliets rättsdatabaser·2 months ago
SFS 2026:579 repeals section 8 of the Financial Relations Transparency Act from 1 August 2026. Other accounting provisions in the Act remain relevant.
Administrative Law & Appeals·Skatteverket·2 months ago
From 2 August 2026, the former appeal ban no longer applies to the specified refund decisions. Decisions issued before that date remain subject to the ban.
Primary Legislation / Official Gazette·Skatteverket·2 months ago
For the 2027 assessment, the S-factor series extends to 70.0. The FB table for house plots now contains 60 location factors in the fixed range 1.0–12.0.